
,
Haldeman, R. G. and Narayanan, P., "Zeta Analysis," Journal of Banking and Finance
(June 1977), pp. 29-51.
,
"Accounting Implications of Failure Prediction Models," Journal
of
Accounting Auditing
&
Finance (Fall 1982), pp. 4-19.
,
and Spivack, J., "Predicting Bankruptcy: The Value Line Relative Financial Strength
System vs. the Zeta Bankruptcy Classification Approach," Financial Analysts Joumal
(November-December 1983), pp. 60-67.
American Accounting Association, A STATEMENT OF BASIC ACCOUNTING THEORY (AAA,
1966).
Beaver, W.
H.,
"Financial Ratios
as
Predictors of Failure," Empirical Research in Accounting:
Selected Studies, 1966, pp. 71-1
11.
Belkaoui, A., ACCOUNTING THEORY (Harcourt Brace Jovanovich, Inc., 198 1).
Blum, M., "Failing Company Discriminant Analysis," Journal of Accounting Research (Spring
.
1974), pp. 1-25.
Caudill, M., "Neural Networks Primer, Part III,"
AI
Expert (June 1988), pp. 53-59.
Collins, E., Ghosh,
S.,
and Scofield, C., "An Application of
a
Multiple Neural .Network Learning
System to Emulation
of
Mortgage Underwriting Judgements," Working Paper (Nestor, Inc.,
1
Richmond Square, Providence,
RI,
1989).
Deakin, E. B., "A Discriminant Analysis
of
Predictors
of
Business Failure," Joumal
of
Accounting
Research (Spring 1972), pp. 167-179.
Dutta,
S.
and Shekhar,
S.,
"Bond Rating: A Non-Conservative Application of Neural Networks,"
Working Paper (Computer Science Division, University
of
California, 1989).
Karels, G. V. and Prakash, A., "Multivariate Normality and
Forecasting
of
Business Bankruptcy,"
Journal
of
Business Finance
&
Accounting (Winter 1987), pp. 573-93.
Lippmann,
R.
P., "An Introduction to Computing with Neural Nets," IEEE ASSP Magazine (April
1987),
pp.
4-22.
Moyer, R. C., "Forecasting Financial Failure: A Reexamination," Financial Management (Spring
1977),
pp.
11-17.
Rumelhart, D.
E.,
Hinton, G. E., and Williams,
R.
J., "Learning Internal Representation by Error
Propagation," Parallel Distributed Processing, Vol. 1 (Cambridge, MA: MIT Press 1986).
Siegel,
J.
G.,
"Warning Signs
of
Impending Business Failure and Means to Counteract such
Prospective Failure," The National Public Accountant (April 198l), pp. 9-13.
Watts, R.
L.
and Zimmerman, J. L., POSITIVE ACCOUNTING THEORY (Prentice-Hall, Inc.,
1986).
I1
-
168